Form Cra - Combined Registration Application - 2012 Page 5

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Instructions for completing the
Maryland Combined Registration Application
identified on line 21.
Incomplete applications cannot be processed and will
be returned. To ensure that your application is processed
You must register for a tire fee account if you will make any sales
without delay, be sure to provide all requested information.
of tires to a retailer or you are a retailer who purchases
Please type or print clearly using a dark ink pen. Before
tires from an out-of-state tire wholesaler or other
mailing this application, be sure to:
person who does not show payment of Maryland’s
1. Complete all of Section A.
used tire recycling fees on invoices to you.
2. Answer all questions in all the other sections that pertain
Typical activities subject to the admissions and amusement
to your business.
tax include admissions to any place, including
motion pictures, athletic events, races, shows and
3. Sign the application in Section F.
exhibits. Also subject to tax are receipts from athletic
4. Detach this instruction sheet from the application.
equipment rentals, bingo, coin-operated amusement
5. Mail the application to:
devices, boat rides and excursions, amusement rides,
golf greens fees, golf cart rentals, skating, bowling
Comptroller of Maryland
shoe rentals, lift tickets, riding academies, horse
Central Registration
rentals, and merchandise, refreshments or a service
Revenue Administration Center
sold or served in connection with entertainment at
110 Carroll Street
a night club or room in a hotel, restaurant, hall or
Annapolis, MD 21411-0001
other place where dancing privileges, music or other
Enter the Federal Employer Identification Number (FEIN) of
entertainment is provided.
the applicant. A FEIN is required by: all corporations
You must register for an account if you will make any payment
LLC’s, partnerships, nonprofit organizations, and
that may be subject to income tax withholding,
sole proprietorships who pay wages to one or more
including withholding on the following: eligible rollover
distributions, sick pay, annuity, or pension payments;
employees. A sole proprietorship with no employees,
other than self, is not required to have a FEIN. If you
designated distributions; and certain winnings from
do not have a FEIN, one can be obtained by visiting
Maryland wagering. Both employers and payors of
Maryland income tax withholding are required to
the IRS at
check Box 8(e).
Enter the Social Security number of the individual owner of the
company, officer, agent of the corporation, or other
If you make sales of property subject to the sales and use tax from
person responsible for remitting the taxes. Also enter
either motor vehicles or from roadside or temporary
the name of the individual owner, officer or agent
locations, you must, in addition to any other license
responsible for the taxes on the first line of Item 21.
required by law, obtain and display a transient vendor
Enter the legal name of the business, organization,
license. Transient vendor licenses will be issued and
reissued only to persons who have sales and use tax
corporation (John Smith, Inc.), partnership (Smith &
and trader’s licenses and who are not delinquent in the
Jones), individual proprietor or professional (Smith,
payment of any Maryland taxes.
John T.), or governmental agency.
Exhibitors at fairs, trade shows, flea markets and
Enter the registered trade name by which your
individuals who sell by catalogs, samples or brochures
business is known to the public (Example: Smith’s
for future delivery do not need transient vendor
Ceramics).
licenses.
Indicate the type of registration you are seeking. If you
are already registered for any of the taxes listed, enter
your registration number.
You will need a sales and use tax license if you are required
to collect sales and use tax on your sales of tangible
personal property and taxable services.
Exemption certificates are issued to nonprofit charitable,
educational or religious organizations, volunteer fire
or ambulance companies, volunteer rescue squads,
nonprofit cemeteries, federal credit unions and certain
veterans organizations, their auxiliaries or their units
located in this State. Possession of an effective
determination letter from the Internal Revenue Service
stating that the organization qualifies under 501(c)
(3) or 501(c)(19) of the Internal Revenue Code may
be treated as evidence that an organization qualifies
for this exemption. At least two owners, partners,
corporate officers, trustees or members must be
COM/RAD-093
12-49
Register online at

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